{"data":{"id":"us-ca/rtc-30352","jurisdiction":"us-ca","citation":"RTC § 30352","heading":"","body":"In all proceedings under this chapter the board may act on behalf of the people of the State of California.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 13. CIGARETTE TAX [30001. - 30483.]","CHAPTER 5. Collection of Tax [30301. - 30358.]","ARTICLE 4. Miscellaneous Provisions [30351. - 30354.7.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"526c1d11635cc6bd1944ae4a6687d3daae6f66c5af6b9804e3d8ef4a240356d7","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-30351","next":"us-ca/rtc-30353"},"notice":"GroundRules: Original legal text. Not legal advice."}